The limitation of controlling identified as "Employees see it as a restriction on their freedom" can be categorized as:

(3) Resistance from employees.

This limitation refers to the challenge that managers might face when implementing control measures within an organization, as employees can perceive these measures as constraints on their autonomy and freedom. Such resistance can lead to a lack of cooperation and compliance, potentially hindering the effectiveness of the control process.

• While the other options listed, such as difficulty in setting quantitative standards, little control over external factors, and being a costly affair, are all valid limitations associated with the controlling function, they do not specifically address the aspect of employee resistance to control measures.